Journal of Siberian Federal University. Humanities & Social Sciences / Liquidity of the Organization’s Assets: Problems of Assessment and Directions of Their Solution

Full text (.pdf)
Issue
Journal of Siberian Federal University. Humanities & Social Sciences. 2024 17 (3)
Authors
Kalnitskaya, Irina V.; Konyukova, Olga G.
Contact information
Kalnitskaya, Irina V.: Financial University under the Government of the Russian Federation Omsk, Russian Federation; ; ORCID: 0000-0002-4800-4014; Konyukova, Olga G. : Financial University under the Government of the Russian Federation Omsk, Russian Federation;
Keywords
asset liquidity; liquidity assessment; absolute liquidity; rapid liquidity; current liquidity; digital financial assets
Abstract

The liquidity of assets is particularly significant component of organization financial activities and their assessment is one of the key aspects in the analysis of the organization financial condition. Despite the large number of scientific publications for assessing the liquidity of assets, there is no common understanding of what different aspects the concept of asset liquidity covers, what indicators are most suitable for assessing each aspect, what data and calculation methods they require, what results they give. The target orientation of the study is to identify key problems in the methodology for assessing the liquidity of assets and suggesting ways to solve them. The authors see the directions of solving problematic issues of assessing the liquidity of organization’s assets in the definition of universal approach to the formation of the component composition of assets depending on the degree of their liquidity and as a consequence to the calculation of relative indicators in the methodology for assessing liquidity, including digital financial assets in the analytical component for assessing the liquidity of assets, expanding the functionality of automated information systems (SBIS, 1C: Enterprise Accounting) in the field of assessing the liquidity of the organization’s assets

Pages
445–456
EDN
QXTXAB
Paper at repository of SibFU
https://elib.sfu-kras.ru/handle/2311/152701

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